f  REVENUE  LAW 


—OF  run— 


Territory  of  I}ew  EQexico, 


— PASSKI)  AT  THE— 


TWENTY-FIFTH 


—OF    THK— 


SANTA   FK,    N.    M. 

CHAS.  W.   GREENE,  PUBLIC  PRINTER. 

1882. 


/ 


REVENUE    LAW 


—OF  THJHK- 


Territory  of  I]ew  H]exico, 


—  PASSED    AT  THE— 


— OF  TUBS- 


BY 


/  /-  '  •  ^  /      T 

^tfy        Jr 


REVENUE 


—OF  T11H — 


Territory  of  I]ew  II]exico, 


—  PASSED   AT  THE — 


SBSSIOIJ 


OF  Tfflfi-- 


LBSISLffllVB 


BIT 


. 


CM  AS.  W.    C.HBKNB, 

PUBUC  PRINTER, 
stt*. 


REVENUE  LAW 


— OF 


territory  of  I)ew  IlQexico. 


AN  ACT  DEFINING  A  SYSTEM  OF  REVENUE. 


Be  it  enacted  by  the  Legislative  Assembly  of  the  Territory  of  New 

Mexico: 

SECTION  1.     All  property  in  this  Territory  not  exempt  by  law 
shall  be  subject  to  taxation. 


>EC.  2.     The  terms  mentioned  in  this  section  are  employed 
throughout  this  Chapter  in  the  sense  herein  defined  : 

tThe  term  "  real  estate  "includes  all  lands  within  the  Terri- 
v',  to  which  title  or  right  to  title  has  been  acquired  ;  all  mines, 
minerals  and  quarries,  in  and  under  the  land,  and  all  rights  and 
privileges  appertaining  thereto,  and  improvements. 

2.  The  term  ' l  improvements "  includes  all  buildings,  struc- 
tures, fixtures  and  fences  erected  upon  or  affixed  to  land,  whether 
title  has  been  acquired  to  said  land  or  not. 


3.  The  term  tw  personal  property  "  includes  everything  which 
is  subject  ot  ownership,  not  included  within  the  term  real  estate. 

4.  The  term  "credit'1  includes  every  claim  and  demand  for 
money,  or  other  valuable  thing,  and  every  annuity  or  sums  of 
money  receivable  at  stated  periods  ;  but  pensions  from  the  United 
States,  and  salaries,  or  payments  expected  for  services  to  be 
rendered,  are  not  included  in  the*  above  term. 

SEC.   3.     The  following  classes  of  property  shall  be  exempt 
from  taxation  :  Property  of  the  United  States,  of  this  Territory, 
of  counties,   cities,    towns,  and  other    municipal  corporations, 
when  devoted  entirely  to  public  use,  and  not  held  for  pecuniary 
profit ;  all  public  libraries,  the  grounds,  buildings,  books,  papers 
and  apparatus  of  literary,  scientific,  benevolent,  agricultural  and 
religious  institutions  and  societies  devoted  exclusively  to  the 
appropriate  objects  of  these  institutions,  and  not  leased  or  other- 
wise used  with  a  view  of  pecuniary  profit ;  mines  and  mining 
claims  bearing  gold,  silver  and  other  precious  or  useful  metal 
(but  not  the  gross  product  and  surface  improvements  thereof) 
for  a  period  of  ten  years  from  the  date  of  record  of  locatio 
thereof ;  ditches,  canals  and  flumes  used  exclusively  for  irriga 
ting  lands  and  industrial  pursuits  ;  cemeteries,  not  held  for  peci 
niary  profit ;  the  property  of  the  head  of  a  family  not  exceedin 
$300  in  value,  and  any  other  property  that  may  be  expressly  ex 
empted  by  other  statutes. 

SEC.  4r.  For  every  acre  of  forest  trees  planted  and  cultiva 
ted  for  timber  within  the  Territory,  the  trees  thereon  not  bein 
more  than  twelve  feet  apart,  and  kept  in  a  healthy  condition 
and  for  every  acre  of  fruit  trees  planted  and  suitably  cultivate 
within  the  Territory,  the  trees  thereon  not  being  more  iha 
thirty-three  feet  apart,  and  kept  in  a  healthy  condition,  th 
sum  of  one  hundred  dollars  shall  be  exempted  from  taxatlo 
upon  the  owner's  assessment  for  leu  vears  sifter  each  aero  Is  s 
planted.  Such  exemption  >h:ill  be  made  by  the  Assessor  at  th 
time  of  the  annual  assessment,  upon  satisfactory  proof  that  th 
party  claiming  the  same  lias  complied  with  this  section,  and  th 
Assessor  shall  note  upon  his  assessment  roll  ihe  name  of  eac 
person  claiming  such  exemption,  the  quantity  of  land  planted  i 


5 

timber  or  of  fruit  trees,  and  the  amount  deducted  from  the  value 
of  his  property.  But  no  person  shall  have  any  personal  prop- 
erty, nor  more  than  half  his  real  estate,  exempted  under  this 
section,  nor  shall  there  be  any  exemption  on  account  of  nursery 
trees  grown  for  sale. 

SEC.  5.  When  buildings  are  destroyed  by  tire,  flood  or  other 
unavoidable  casualty,  after  bejng  assessed  for  the  year,  the 
Board  of  County  Commissioners  may  rebate  from  the  taxes  of 
that  year  so  much  as  may  have  been  assessed  on  the  part  de- 
stroyed, if  said  property  shall  not  have  been  sold  for  taxes,  or  if 
said  taxes  have  not  been  in  default  for  thirty  days  at  the  time  of 
destruction  ;  but  the  loss  for  which  such  rebate  is  allowed  shall 
be  such  only  as  is  not  covered  by  insurance. 

SEC.  6.  There  shall  be  levied  and  assessed  upon  the  taxable 
property  within  this  Territory  in  e*ach  year  the  following  taxes  : 

For  Territorial  revenue,  one-half  of  one  per  cent 

For  ordinary  county  revenue,  one-fourth  of  one  per  cent. 

For  maintenance  and  support  of  public  schools,  one-fourth  of 
one  per  cent. 

SEC.  7.  Every  inhabitant  of  this  Territory,  of  full  ago  and 
sound  mind,  shall  assist  the  Assessor  in  listing  all  property  sub- 
ject to  taxation  in  this  Territory  of  which  he  is  the  owner,  or  has 
the  control  or  management,  in  the  inannei  hereinafter  directed: 
The  property  of  a  ward  is  to  be  listed  by  his  guardian,  of  a 
minor,  by  his  father  if  living,  if  not,  by  his  mother  if  living, 
and  if  not,  by  the  persons  having  the  property  in  charge  ;  of  a 
married  woman,  by  herself  or  husband;  of  a  beneficiary,  for  whom 
property  is  held  in  trust,  by  the  trustee ;  the  personal  property 
of  a  decedent,  by  the  executor  or  administrator;  of  a  body  cor- 
porate, company,  society  or  partnership,  by  the  principal  ac- 
counting officer,  agent,  or  partner  ;  property  under  mortgage  or 
lease  is  to  be  listed  by  and  taxed  to  the  mortgagor  or  lessor,  un- 
less it  be  listed  by  the  mortgagee  or  lessee. 


SEC.  8.     Commission  merchants,  and  all  persons  trading  and 
ealing  on  commission,  and  assignees  authorized   to   sell,  when 


the  owner  of  the  goods  does  not  reside  in  the  county,  are  for  the 
purpose  of  taxation,  to  be  deemed  the  owners  of  the  property  in 
their  possession. 

SEC.  9.  Any  person  required  to  list  property  belonging  to 
another,  shall  list  it  in  the  same  county  in  which  he  would  be  re- 
quired to  if  it  were  his  own,  except  as  herein  otherwise  directed, 
but  he  shall  list  it  separately  from  his  own,  giving  to  the  Assessor 
the  name  of  the  person  or  estate  to  whom  it  belongs ;  but  the 
individual  property  of  a  person  deceased,  belonging  to  his  heirs, 
may  be  listed  as  belonging  to  his  heirs  without  enumerating 
them.  * 

SEC.  10.  The  property  of  every  firm  and  corporation  must 
be  assessed  in  the  county  where  the  property  is  situated,  and  in 
the  name  of  the  firm  or  corporation.  Such  firm  or  corporation 
shall  pay  tax,  and  may  charge  the  same  to  its  partners  or  stock- 
holders, according  to  their  respective  share.  The  owner  or 
holder  of  stock  in  any  firm  or  corporation,  the  entire  capital  or 
property  of  which  is  assessed,  must  not  be,  assessed  individually 
for  such  stock. 

SKC.  11.  All  taxable  property  shall  be  listed,  assessed,  an< 
taxed  each  year,  in  the  name  of  the  owner  thereof,  on  the  firs 
day  of  March. 

SEC.  12.  All  personal  property  shall  be  listed  and  taxed  in 
the  county  where  the  owner  resides  on  the  first  day  of  March  o 
the  current  year  ;  but,  if  the  owner  resides  out  of  the  Territory 
or  fails  to  return  his  property  to  the  Assessor,  it  shall  be  liste( 
and  taxed  where  it  may  be  assessed.  When  a  person  is  doing 
business  in  more  than  one  county,  the  property  and  credits  ex 
isting  in  any  one  of  the  counties  shall  be  listed  and  taxed  in  tha 
county,  and  the  property  and  credits  not  existing  in,  or  pertain 
ing  especially  to,  the  business  in  any  county,  shall  be  listed  ant 
taxed  in  that  where  the  principal  place  of  business  may  be.  A 
individual  of  a  partnership  is  liable  for  the  taxes  due  from  the 
firm. 

SEC.  18.  Shares  of  corporations  and  companies  shall  be  a* 
scssed  at  their  cash  value.  Credits  shall  be  listed  at  such  sunn 

. 


as  the  person  listing  them  believes  will  be  received  or  can  be 
collected  thereon  ;  annuities  at  the  value  which  the  person  listing 
them  believes  them  to  be  worth  in  money. 

SEC.  14.  In  making  up  the  amount  of  credits  which  any  per- 
son is  required  to  list,  he  will  be  entitled  to  deduct  from  their 
gross  amount,  the  amount  of  all  bona  fide  debts  owing  by  him  ; 
but  no  acknowledgment  of  indebtedness  not  founded  on  actual  con- 
sideration, and  no  such  acknowledgment  made  for  the  purpose 
of  being  so  deducted,  shall  be  considered  a  debt  within  the  intent 
of  this  section. 

SEC.  15.  Any  person  acting  as  the  agent  of  another,  and  hav- 
ing in  his  possession,  or  under  his  control  or  management,  any 
money,  notes  and  credits,  or  personal  property  belonging  to  such 
other  person,  with  a  view  to  investing  or  loaning,  or  in  any  other 
manner  using  the  same  for  pecuniary  profit,  shall  be  required  to 
list  the  same  at  their  value,  and  such  agent  shall  be  personally 
liable  for  the  tax  on  the  same. 

SEC.  16.  When  the  name  of  the  owner  of  any  real  estate  is 
unknown,  by  reason  of  the  failure  of  the  owner  to  list  the  same, 
and  the  Assessor  finds  it  impracticable  to  obtain  the  name,  it  shall 
be  lawful  to  assess  such  real  estate  without  connecting  therewith 
any  name,  but  inserting  at  the  head  of  the  page  the  words, 
"  owners  unknown,"  and  such  property,  whether  lands  or  town 
lots,  shall  be  listed,  as  near  as  practicable,  in  the  order  of  the 
numbers  thereof,  and  in  the  smallest  subdivision  thereof  pos- 
sible. 

SEC.  17.  The  Assessor  is  required,  between  the  first  day  in 
March  and  the  first  day  in  May,  of  each  year,  to  ascertain  the 
names  of  all  taxable  inhabitants,  and  all  property  in  his  county 
subject  to  taxation.  To  this  end  he  shall  visit  each  precinct  in 
the  county,  and  exact  from  each  person  a  statement  in  writing, 
or  list,  showing  separately  : 

1.  All  property  belonging  to,  claimed  by,  or  in  the  possession 
or  under  the  control  or  management  of  such  person,  or  any  firm 
of  which  such  person  is  a  member,  or  any  corporation  of  which 


8       • 
such  person  is  president,  secretary,  cashier,  or  managing  agent- 

2.  The   county  in  which   such  property  is  situated,   or  in 
which  it  is  liable  to  taxation. 

3.  A  description  by  legal  sub-divisions,  or  otherwise,  sufficient 
to  identify  it,  of  all  real  estate  of  such  person  and  a  detailed 
statement  of  his  personal  property,  including  average  value  of 
merchandise  for  the  year  ending  March  1st ;  amount  of  capital 
employed  in  manufactures  ;  number  of  horses,   mules,    cattle, 
sheep,  swine,  and  other  animals  ;  of  carriages  and  vehicles  of 
every  description  ;  jewelry,  gold  and  silver  plate,  musical  instru- 
ments ;  household  furniture  ;  moneys  and  credits ;  shares  of  stock 
of  any  corporation  or  company  ;  and  all  other  property  not  herein 
enumerated,   with  the  value  of  the  different  classes  of  property 
in  detail. 

SEC.  18.     Such  list  must  be  verified  by  the  affidavit  of  the  per- 
son making  the  same,  which  must  be  substantially  as  follows  : 

I,  -  — ,  do  solemnly  swear  (or  affirm)  that  I  am  a 

resident  of  the  county  of  — -  ;  that,  according  to  the  best  of 

my  knowledge  and  belief,  the  above  list  contains  a  full  and  cor  - 
rect  statement  of  all  property  subject  to  taxation  in  the  Territory, 
of  which  I,  or  any  firm  of  which  I  am  a  member,  or  any  company 
or  corporation  of  which  I  am  president,  cashier,  secretary,  or 
managing  agent,  own,  possess  or  control,  and  which  is  not  al- 
ready assessed. 

SEC.  19.  The  Assessor  shall  furnish  such  person  with  a  blank 
for  such  a  list,  which  he  may  fill  out  at  the  time  he  presents  it 
or  he  may  deliver  it  to  such  person,  or  leave  it  at  his  residence 
or  place  of  business,  and  the  list  shall  be  made  out,  verified  and 
delivered  to  the  Assessor  on  or  before  the  last  Monday  in  April . 

SEC.  20.  If  any  person  liable  to  taxation  shall  fail  to  ran  lor 
a  true  list  of  his  property,  as  required  by  sections  17,  18  and  19 
of  this  chapter,  the  Assessor  shall  make  out  a  list  of  the  property 
of  such  person,  and  its  value,  according  to  the  best  information 
he  can  obtain  ;  and  such  person  shall  be  liable,  in  addition  to  the 
tax  so  assessed,  to  a  penalty  of  twenty-five  per  cent,  thereof? 


which  shall  be  assessed  and  collected  as  a  part  of  the  taxes  of 
such  person. 

SBC.  21.  If  any  person  liable  to  taxation  shall  knowingly 
make  a  false  list  of  his  property  subject  to  taxation  in  this  Terri- 
tory, for  the  purpose  of  avoiding  any  proper  assessments  of  taxes, 
he  shall  be  liable  to  a  penalty  of  twenty-five  per  cent,  to  be  added 
to  the  amount  of  taxes  assessed  upon  the  true  amount  and  value 
of  his  property,  and  shall  also  be  deemed  guilty  of  perjury. 

SEC.  22.  If  any  Assessor  shall  receive  and  accept  from  any 
person  liable  to  taxation,  a  list  not  made  out  -and  verified  in  the 
manner  hereinbefore  prescribed,  he  shall,  for  each  list  so  accept- 
ed, forfeit  the  sum  of  twenty-five  dollars,  to  be  deducted  out  of 
his  compensation  by  the  County  Commissioners,  or  collected  by 
suit  upon  his  official  bond. 

SEC.  23.  If  any  Assessor  shall  knowingly  receive  and  accept 
from  any  person  liable  to  taxation,  a  false  or  imperfect  list  of  his 
property,  for  the  purpose  of  assessment,  he  shall,  upon  conviction 
thereof,  be  punished  by  a  fine  of  not  less  than  three  hundred  dol- 
lars, or  by  imprisonment  in  the  county  jail  not  more  than  six 
months,  or  by  both  such  fine  and  imprisonment,  at  the  discretion 
of  the  court. 

SEC.  24.  If  the  list  of  the  property  rendered  by  any  person 
is,  in  the  opinion  of  the  Assessor,  incorrect  as  to  amount  or 
valuation,  he  'may  change  it  in  either  respect,  and  increase  the 
amount  of  assessment  accordingly;  but  in  such  case  he  shall 
immediately  notify  the  person  interested  by  mailing  to  such 
person,  directed  to  his  usual  place  of  residence  or  business,  a 
notice  of  such  change.  But  the  amount  or  value  of  the  property 
listed  by  any  person  shall  in  no  case  be  diminished  by  the  Asses- 
sor. 

SRC.  25.  If  the  owner  or  claimant  of  any  property,  not  listed 
by  another  person,  is  absent  or  unknown,  the  Assessor  must 
make  an  estimate  of  the  value  of  such  property,  and  it'  the  name 
of  the  absent  owner  is  known  to  the  Assessor,  the  property  must 
be  assessed  in  his  name  ;  if  unknown,  the  property  must  be 
assessed  to  the  " unknown  owners." 


10 

SEC.  *2K.  If  any  tract  of  land  is  claimed  by  several  persons, 
having  or  claiming  individual  interests  therein,  and  the  same  is 
not  listed  for  taxation  by  any  one,  the  Assessor  shall  make  an 
estimate  of  "the  value  of  such  tract,  and  list  and  assess  the  same 
to  ' '  unknown  owners, "  designating  the  property  by  its  name  as 
commonly  known,  and  such  description  as  he  can  obtain  thereof 
from  the  public  records  or  otherwise. 

SEC.  i!7.  The  Assessor,  as  he  receives  a  statement  of  any 
taxable  property  situated  in  another  county,  must  make  a  copy 
of  such  statement  for  each  county  in  which  the  same  is  situated, 
and  transmit  the  same  by  mail  to  the  Assessor  of  the  proper 
county,  who  must  assess  the  property  as  other  taxable  property 
therein. 

SEC.  -2S.  The  lists  returned  to  the  Assessor  under  this  act 
shall  be  endorsed  with  the  name  of  the  person,  when  property  is 
therein  listed,  and  the  Assessor  shall  file  them  in  alphabetical 
order,  and  deposit  them  in  the  office  of  the  Probate  Clerk,  where 
they  shall  be  carefully  preserved. 

SEC.  -.2.  On  or  before  the  first  Monday  in  March,  annually, 
the  Assessor  shall  make  out  an  assessment  book  or  roll,  with 
appropriate  headings,  alphabetically  arranged,  in  which  must 
be  listed  all  the  property  in  the  county  subject  to  taxation. 
Such  book  shall  contain  the  names  of  the  persons  to  whom  the 
property  is  assessed,  with  the  several  species  of  property,  and 
the  value,  as  hereinbefore  indicated,  with  the  columns  of  num- 
bers and  values,  as  given  by  the  person  making  the  return,  as 
fixed  by  the  Assessor,  and  as  decided  by  the  (Bounty  Commis- 
sioners. At  the  end  of  such  book,  or  roll,  all  property  assessed 
to  "  unknown  owners  "  shall  be  entered. 

SEC.  :•>().  Each  tract  of  land  shall  be  valued  and  assessed 
separately  except  when  [one]  or  more  adjoining  tracts  are  re- 
turned by  the  same  person,  in  which  case  they  may  bo  valued 
and  assessed  together. 

Sr.c.    :si.     The  assessor  must  take  and  subscribe  an   oath,  to 


11 

be  certified  by  t  he  officer  administering   it,  and  attached  to  the 
assessment  hook,  to  be  substantially  as  follows : 

4CI—  — ,  Assessor  of  the  county  of 

— ,  Territory  of  New  Mexico,  do  solemnly  swean  that  dur- 
ing the  whole  time  allowed  by  law  to  make  this  assessment,  I 
have  made  diligent  inquiry  and  examination  to  ascertain  all  the 
property  within  said  county  subject  to  taxation,  and  that  I  have 
assessed  it  OB  the  assessment  book  equally  and  uniformly  to  the 
best  of  my  judgment,  information  and  belief,  at  its  lull  cash  va- 
lue ;  and  that  I  have  faithfull  y  complied  with  all  the  duties  im- 
posed upon  the  Assessor  by  the  Eevenue  Laws  of  the  Territory: 
and  that  I  have  not  imposed  any  unjust  assessment,  through 
malice  or  ill  will,  nor  allowed  my  rue  to  <  sen}  e  ;i  just  nnd  equal 
assessment  through  favor  or  reward." 

SEC.  -}^.  Any  person  dissatisfied  with  the  action  of  the  As- 
sessor, in  respect  to  any  assessment,  may  appeal  to  the  Board  of 
Commissioners. 

SEC.  °>'>.  The  County  Commissioners  of  each  county  shall 
constitute  a  Beard  of  Equalization  for  the  revision,  correction 
and  completion  of  the  assessment  rolls.  Such  board  shall  hold 
two  regular  meetings  for  this  purpose  in  each  year,  at  the  Court 
House,  commencing  on  the  first  Monday  of  June  and  July.  It 
shall,  at  its  first  meetirg,  have  power  to  supply  omissions  in 
the  assessment  roll,  and,  for  the  puipose  of  equalizing  the  same, 
may  increase,  dim  inish,  or  otherwise  alter  and  correct  any  as- 
sessment or  valuation,  except  where  such  valuation  is  fixed  by 
law.  In  case  any  material  changes  are  made  by  the  board,  in  the 
the  assessment  of  any  person,  the  clerk  shall  immediately 
aotily  such  person,  by  mail  or  otherwise,  of  the  fact 
and  nature  of  the  change.  At  dither  of  said  meetings,  said  board 
shall  hear  appeals  and  complaints  of  those  dissatisfied  with  the 
assessment  by  the  Assessor  ci  the  Board,  and  shall  decide  the 
same  as  in  their  judgment  is  proper  and  right ;  and  the  decision 
of  the  board  shall  be  final. 

SEC.   :J4-.   The  Board  of  County  Commissioners  at  their  June 
session,  or  at  any  <pecial  session  subsequent  thereto,* and  prior 


12 

to  the  first  day  of  September,  shall  make  an  order  approving 
the  assessment  roll  as  revised  and  corrected  by  the  board,  and 
levying  the  taxes  for  the  year,  for  territorial,  county  and  school 
purposes,  as  provided  by  law;  which  order  shall  be  entered  of 
record  in  their  proceedings,  and  endorsed  upon  the  assessment 
roll  under  the  seal  of  said  board,  and  the  hand  of  the  clerk  there- 
of. 

SEC.  35.  Immediately  after  tiie  assessment  roll  is  completed 
jby  said  board,  the  clerk  shall  make  out  an  abstract  thereof, 
in  tabular  form  the  whole  number  of  acres  of  land 
hi  the  county,  and  the  valuation  thereof,  and  under  the 
proper  headings  the  number  and  amount  of  each  of  the  different 
species  of  property  listed,  with  the  total  value  of  each,  which 
abstract  shall  be  made  in  duplicate  by  the  clerk,  and  he  shall  re- 
tain one  copy  in  his  office,  and  transmit  one  copy  forthwith  to 
the  Territorial  Auditor. 

SEC.  36.  The  Governor,  Territorial  .Auditor,  and  the  A'f.or- 
TM'v  fieneral,  shall  constitute  a  Territorial  Board  of  Equalization, 
which  shall  meet  at  the  office  of  the  Auditor,  on  the  first  Mon- 
day in  July  of  each  year,  or  if  such  meeting  be  not  then  held, 
on  such  day  during  the  month  of  July  as  the  Governor  may  ap- 
point. Such  Board  is  authorized  and  required  to  examine  the 
various  assessments  and  equalize  the  rate  of  assessment  in  the 
various  counties,  whenever  they  are  satisfied  that  the  scald  of  val- 
r.ation  has  not  been  adjusted  with  reasonable  unifonnity  by  the 
different  assessors. 

SEC.  37.  On  or  before  the  third  Monday  in  August  in  each 
year  the  Territorial  Auditor  shall  transmit  to  the  clerk  of  each 
county  a  statement  of  the  changes,  if  any,  which  have  been 
made  by  the  Board  of  Equalization  in  the  assessment,  and  the 
clerk  upon  receiving  such  statement  shall  note  such  changes  up- 
-m  the  assessment  rolls  in  a  separate  column. 

SEC.  38.  As  soon  as  practicable  after  the  taxes  are  levied,  the 
clerk  shall  make  out  a  tax  list  in  alphabetical  order  having  col- 
umns for  names  of  owners;  description  and  value  of  real  estnte; 
value  of  personal  property:  amount  of  each  different  kind  of 
tax;  totaJ  amount  of  tax;  delinquent  poll  tax  and  remarks. 


L3 

SEC.  39.  An  entry  shall  bo  made  upon  the  tax  list  showing 
what  it  is,  and  for  what  county  and  year  it  is,  and  the  clerk  of 
the  board  shall  attach  to  the  list  a  copy  of  the  order  levying  the 
tax,  and  his  warrant,  under  his  hand  and  the  seal  of  the  board, 
requiring  the  collector  to  collect  the  taxes  therein  levied,  accord- 
ing to  law,  and  no  informality  in  complying  with  any  -of  the  fore- 
going requirements  shall  render  any  proceedings  for  the  collec 
tLon  of  the  taxes  invalid. 

SEC.  40.  The  clerk  of  the  board  shall  deliver  the  tax  list  t» 
title  collector  of  the  county,  by  the  first  day  of  August,  or  a* 
soon  thereafter  as  may  be  practicable,  and  shall  take  his  receipt 
therefor;  and  such  list  and  warrant  shall  be  full  and  sufficient  au- 
thority for  the  collector  to  collect  all  taxes  specified  therein,  and 
shall  be  his  justification  against  any  illegality  in  the  proceedings 
prior  to  his  receiving  the  list. 

SEC.  41 .  One  copy  of  such  tax  list  shall  be  furnished  by  the 
clerk  of  the  board  to  the  Territorial  Auditor,  and  another  shall 
be  filed  and  shall  remain  in  the  office  of  the  probate  clerk. 

SBC.  42.  If  by  any  means  any  property  shall  be  omitted  in 
ttie  assessment  of  any  year  or  series  of  years,  and  not  put  upon 
tie  assessor's  book,  the  same  when  discovered  shall  be  listed  by 
the  assessor  and  placed  upon  his  roll  before  the  same  is 
to  the  Board  of  County  Commissioners,  with  all  arroaragna 
taxes  which  should  have  been  assessed  and  paid  in  former 
charged  thereon,  or  in  case  of  the  failure  of  the  assewor, 
same  shall  be  assessed  by  the  collector  in  the  manner 
in  the  next  section. 

SEC.  4:*.  When  the  collector  of  any  county,  after  th*  tax  li» 
>;ias  been  delivered  to  him,  ascertains  that  any  real  estate,  or  any 
^orsonal  property  then  in  his  county,  are  omitted  from  the  tas 
list,  and  has  reason  to  believe  that  such  personal  property  bap 
ot  been  taxed  in  any  other  county  for  that  year,  he  shall  forth- 
"'/ith  proceed  to  list,  value,  and  assess  such  property  in  the  same 
manner  that  the  Kssossor  might  have  done,  and  shall  enter  such 
nient  in  his  tax  list,  following  the  entries  made  by  Hi* 
and  such  entries  shall  be  designated  as  "additional  as*e*:- 
,"  and  the  taxes  so  assessed  by  the  collector  shall  be.  .as  v .ii- 


14 


kl  for  all  purposes  as  if  the  assessment  had  been  regularly  made 
in  the  manner  hereinbefore  provided.  But  the  perspn  so  assess- 
^d  shall  have  the  right  of  appeal  to  the  Board  of  County  Com- 
iiii.ssioners  for  a  correction  or  abatement  of  such  assessment,  or 
refunding  any  part  of  the  tax  erroneously  assessed,  if  paid  Uy 
kinv. 

SEC.  44.    Every  tax  levied  according  to  the  provisions  of  this 

act  shall  have  the  force  and  effect  of  a  judgment  against  the  per* 

son  assessed;  and  taxes  upon  real  estate  are  hereby  made  a  li<?n 

thereon  from  the  date  of  the  levy  thereof,  and  taxes  due   from 

any  person  upon  personal  property  shall  not  be  satisfied  nor  the 

lien  removed  until  the  taxes  are  abated  or  paid  or  the  property  sold 

for  the  payment  thereof.     The  tax  list  and  warrant  hereinbefore 

provided  for  shall  have   the  force   and  effect   of  an  execution 

against  the  person  or  property  assessed. 

SEC.  45.  On  delivering  the  tax  list  and  warrant  to  the  col- 
lector the  clerk  must  charge  the  collector  with  the  fulPamoimf 
of  the  taxes  levied,  and  if  the  delinquent  tax  list  is  transferred 
from  one  collector  to  another  the  clerk  must  credit  the  one  and 
charge  the  other  with  the  amount  then  outstanding  on  the  ta* 
list,<,  -All  such  amounts  shall  remain  a  charge  against  the  collect 
or  until  collected  and  accounted  for,  or  abated  by  the  county 
commissioners. 

SF/-.  Ifi.  If  any  person  against  whom  a  tax  has  been  assessed, 
shall  remove  into  another  county  of  this  Territory,  leaving  nc 
property  in  the  county  where  the  taxes  were  levied,  outof  which 
the  same  can  be  made,  the  collector  of  the  county  where  said 
taxes  are  delinquent,  shall  make  out  a  certified  abstract  of  said 
taxes  as  they  appear  upon  the  tax  book  and  forward  the  same  to 
the  county  in  which  said  person  may  be  or  may  have  property. 
The  collector  forwarding  and  the  one  receiving  said  abstract  shall 
each  keep  a  record  thereof,  and  upon  the  receipt  and  tiling  of 
said  abstract  in  the  office  of  the  collector  to  whom  it  is  sent,  it 
! -hall  have  the  full  force  and  etlVu-t  of  u  levy  of  tuxes  in  that 


15 

C'Hinly,  and  the  collection  of  such  t-ixes  shall  be  proceeded  with 
in  the  same  manner  as  if  duly  levied  in  such  county. 

SEC.  47.  The  officer  collecting  taxes,  so  certified  into  another 
county,  shall,  in  addition  to  the  penalties  provided  by  law  on  de- 
linquent tnxes,  assess  and  collect  the  further  penalty  of  ten  per 
cent,  on  the  amount  of  such  taxes,  and  when  collected  shall 
transmit  the  amount  to  the  collector  of  the  comity  where  such 
taxes  were  levied,  less  the  said  penalty  of  ten  per  cent.  If  in 
his  opinion  such  taxes  cannot  be  collected]  the  officer  shall  re- 
turn the  abstract  with  his  certificate  thereon  that  the  taxes  are 
uncollectable 

SEC.  48.  All  taxes  upon  real  estate  shall,  as  between  vender 

and  purchaser,  become  a  lien  upon  such  real  estate  on  and  after 
the  first  J^v  of  November  in  each  year. 

SEC.  49.  All  taxes  shall  be  paid  in  lawful  money  of  the  United 
States;  provided.  That  the  treasurer  shall  receive  as  cash,  in 
payment  of  the  Territorial  taxes  auditor's  warrants,  and  in  pay- 
ment of  county  taxes  county  warrants,  duly  issued. 

SEC.  50.    No  personal  demand  of  taxes  shall  be  necessary;  but 
it  is  the  duty  of  every  person  subject  to  taxation  to  call  upon 
the  county  collector  between  the  first  day  of  August  and  the 
first  day  of  November  of  each  year,  and  pay  his  taxes  ;  and  if 
any   person  shall  fail  or  neglect  to  pay  his  taxes  until  after  the 
liist  day  of  November  following  the  levy  thereof,  the  collector 
truiy  ])ro::('iid  to  make  the  same  by  distraint  and  sale  of  his  per 
son-il  property,  and  the  tax  list  shall  be  sufficient  warrant  for 
such  distraint.     It  is,  however,  the  duty  of  the  collector  to  visit 
each  precinct  in  his  county,  to  receive  the  taxes,  first  giving  ten 
days  notice  of  the  time  and  place  appointed  by  him  by  hand- 
bills   postal   in    at  least  three  public  places    in  the.  precinct 
He  shall  give  Mich  notice  immediately  after  receiving  the  tax 
lists. 

SEC.  51.  When  the  collector  distrains  personal  property,  and 
the  owner  shall  refuse  to  give  a  good  and  sufficient  bond  for  the 
delivery  thereof,  on  the  day  of  sale,  he  may  keep  the  same  at  the 
expense  of  the  owner.  He  shall  give  notice  and  sell  such 


16 

properly  in  the  manner  provided  by  law  for  the  sale  of  personal 
property  under  execution.  Any  surplus  remaining  above  the 
iaxes,  charges  of  keeping  and  fees  for  sale  shall  be  returned  to 
the  owner,  and  the  collector  shall,  on  demand,  render  an  account 
in  writing  of  the  sales  and  charges. 

SEC.  "52.  Immediately  after  the  taxes  become  delinquent,  the 
county  collector  shall  proceed  to  collect  the  same  by  distress  and 
sale  of  the  personal  property  of  the  delinquent  tax  payers,  in  the 
manner  prescribed  in  the  preceding  section ;  and  fpr  this  pur- 
pose be  is  authorized  to  appoint  one  or  more  deputie^  to  aid  and 
assist  him.  Each  deputy  so  appointed  shall  receive  as  a  com- 
pensation for  his  services  and  expenses  ten  percent,  on  the  amount 
of  all  delinquent  taxes  collected  and  paid  over  by  him,  and  in 
case  of  a  sale,  in  addition  thereto  the  fees  and  mileage  allowed  a 
sheriff  for  levy  and  sale  on  execution  f  all  of  which  percentage 
and  costs  he  shall  collect  from  the  delinquent,  together  with  the 
whole  amount  of  delinquent  taxes  and  interest. 

SBC.  53.  If  the  collector  or  his  deputy  be  resisted  or  impeded 
in  the  execution  of  his  office,  he  may  require  any  suitable  person- 
{<>  assist  him  tluvein,  and  if  such  person  refuse  the  aid  he  shall 
forfeit  a  sum  not  exceeding  twenty-five  dollars  to  be  recovered 
by  civil  action  in  the  name  of  the  county,  and  the  person  resist 
ing  shall  be  criminally  liable  as  in  the  case  of  resisting  the 
sherill'  in  the  execution  of  process. 

SBC.  54.  On  the  first  day  of  November  the  unpaid  taxes  for 
the  cir.-ent  year  shall  become  delinquent  and  shall  draw  interest 
atjth'-  ,  tie  of  twenty-five  per  centum  per  annum,  but  the  collector 
shall  continue  to  receive  payments  of  the.  .-nine  with  interest, 
after  the  first  day  of  November  until  the  day  of  sale. 

SEC.  5f>.  The  collector  shall  in  all  cases,  make  out  and  deliver 
to  the  tax  payer  a  receipt,  stating  the  time  of  payment,  the  des- 
cription and  assessed  value  of  each  parcel  of  real  estate  and  the 
a>-Mv-sed  value  of  personal  property;  the  amount  of  each  kind  of 
tax,  the  interest  on  each  and  costs,  if  any,  givingja  separate  re- 
ceipt for"each  year;  and  he  shall  make  the  proper  ent«es  of  such 
payments  on  the  books  of  his  office. 

SEC.  56.    On  or  before  the  tenth  dav  of  e;ieh  month  the  col- 


IT 

lector  shall  pay  to  tne  county  treasurer  all  moneys  due  the  coun- 
ty for  taxes  and  licenses,  or  otherwise  collected  by  Lim  for  coun- 
ty or  school  purposes  remaining  in  his  hands  on  the  first  day  of 
that  month,  and  to  the  territorial  treasurer  all  moneys  due  the 
Territory  on  any  account  in  his  hands  on  the  first  day  of  thai 
month.  Triplicate  receipts  shall  be  given  by  the  respective 
treasurers  for  each  of  such  payments,  one  of  which  receipts  the 
collector  shall  retain  for  bis  protection,  and  one  he  shall  file  with 
»he  clerk,  and  one  with  the  territorial  auditor.  Credit  shall  be 
uriven  the  collector  for  the  amounts  shown  by  such  receipts  to 
have  been  paid. 

SEC.  57.  The  county  clerk  shall  keep  full  and  complete  ac- 
counts with  the  county  collector,  with  each  separate  fund  or  tax 
by  itself,  in  each  of  which  accounts,  he  shall  charge  him  with  the 
amounts  in  his  hands  at  the  opening  of  such  account,  whether  it 
be  delinquent  taxes,  cash  or  other  assets  belonging  to  such  fund, 
the  amount  of  each  tax  for  each  year  when  the  tax  book  is  de- 
livered to  him,  and  all  additions  to  each  tax  or  fund,  whether  by 
additional  assessments,  interests  on  delinquent  taxes,  or  other 
items,  and  all  licenses  that  may  be  assessed  from  time  to  time* 
And  he  shall  credit  the  collector,  on  proper  receipt,  for  money 
paid  to  the  treasurer  for  double,  erroneous,  illegal  or  improper 
issesments,  the  correction  or  abatement  of  which  causes  a  dhnV 
oution  of  the  tax,  and  for  uncollectable  taxes;  but  no  credit  shall 
be  given  for  improper  assessments  or  uncollectable  taxes  untaf 
the  same  has  been  allowed  and  ordered  by  the  county  commit 
sioners  upon  satisfactory  evidence  of  the  facts. 

SEC.  58.  In  all  cases  where  any  person  shall  pay  any  tax,  in- 
terest or  costs,  or  any  portion  thereof  that  shall  thereafter  be 
found  to  be  erroneous  or  illegal,  wheter  the  same  be  due  to  ei* 
roneous  or  improper  assessment,  or  improper  or  irregular  levy- 
ing of  the  tax,  to  clerical  or  other  irregularities,  the  board  of 
Bounty  commissioners  sbalJ  order  the  same  refunded  to  the  taa 
payer  without  discount. 


18 

.  59.  The  territorial  auditor  shall  credit  each  county  with 
amount  of  territorial  tax  that  may  have  been  abated  as  improper- 
l  v  assessed,  as  uneollectable,  or  that  may  have  been  refunded  to 

Thf.  tax  payer  or  purchaser  of  real  estate  erroneously  sold,  upon 
receiving  a  certified  copy  of  tho  order  of  the  county  commission- 
••rt«  allowing  the  same. 

SEC.  (50.  When  by  mistake  or  wrongful  act  of  the  collector. 
:-lerk,  assessor  or  from  double  assessment,  real  estate  has  been 
-old  on  which  no  tax  was  due  at  the  time,  the  county  shall  ro 
fund  to  the  purchaser  the  amount  paid  by  him  with  interest 
thereon  at  the  rate  of  twenty-five  per  cent,  per  annum;  and  the 
collector,  clerk,  or  assessor,  as  the  case  may  be,  shall  be  liable  on 
his  official  bond  to  the  county  for  all  losses  sustained  by  the 
county  from  sales  made  through  his  mistake  or  misconduct. 

SEC.  61.  All  real  estate,  and  all  the  interest  or  title  which  any 
person  may  have  therein,  upon  which  the  taxes  shall  not  have 
been  paid  before  the  first  day  of  January  of  each  year,  shall  be 
subject  to  sale,  as  herein  after  provided  for  the  s*?le  of  lands  for 
taxes. 

SEP.  6?.  On  or  before  the  first  Monday  in  March  of  each  year 
the  county  collector  is  required  to  offer  at  public  sale  at  the 
court  house  door  of  his  county,  all  real  estate  on  which  taxes  of 
any  description  for  the  preceding  year  or  year  shall  remain  due 
and  unpaid,  and  sell  the  same  for  and  in  payment  of  the  total 
amount  of  taxes,  interest  and  costs  due  and  unpaid  on  such  real 
estate. 

SEO.  63- «  The  notice  to  be  given  of  such  sale  shall  state  the 
time  and  place  thereof,  and  contain  a  description  of  the  several 
parcels  of  real  estate  to  be  sold;  and  what  taxes,  and  the  amount 
of  taxes,  interest,  and  costs  are  charged  against  each  tract,  and 
the  name  of  the  owner,  when  known,  or  person,  if  any,  to  whom 
*;axcd. 

SEC.  64.  The  collector  shall  give  such  notice  by  causing  the 
same  to  be  published  once  a  week  for  fou»-  successive  weeks,  the 
last  publication  to  be  at  least  one  week  prior  to  the  day  of  sale, 
in  some  newspaper  printed  in  such  county,  if  there  be  any,  if 
not  then  in  the  nearest  newspaper  in  the  Territory  having  a 
general  circulation  in  such  county,  and  also  by  causing  a  copy 
of  such  notice  to  be  posted  on  the  door  of  the  county  court 
house  for  at  least  five  weeks  before  the  day  of  sale. 


10 

SEC.  65.  Every  printer  who  shall  publish  such  list  and  not'ce 
shall  immediately  after  the  last  publication  thereof,  transmit  to 
the  collector  of  the  proper  county,  an  affidavit  of  such  public  a- 
tion,  made  by  any  person  to  whom  the  fact  of  such  publication 
shall  be  known.  Such  affidavit  may  be  substantially  in  the 
following  form: 

"I,  A B publisher  (or  printer)  of  the 

a  newspaper  printed  and  published  in  the  county 

of and  Territory  of  New  Mexico,  on  my  oath  state 

that  the  foregoing  notice  and  list  were  published  in  said  news- 
paper once  in  each  week  for successive  weeks,  the  la^t  of 

which  publications  was  prior  to  the day  of A.  D. 


A B 

Subscribed  and  sworn  to  before  me  by  the  above  named  A. . . 

. . .  .B this day  of .A.  D 

C D 

[SEAL.] 

SKC.  <>6.  The  collector  shall  also  make,  or  cause  to  be  made, 
an  affidavit  of  the  posting  of  such  list  and  notice  as  above  re- 
quired, all  of  which  affidavits  shall  be  deposited  by  him  with  fcfa© 
probate  clerk,  to  be  there  carefully  preserved. 

SEC.  67.  A  penalty  of  ten  per  centum  upon  the  amount  of  afl 
taxes  due  upon  real  estate  advertised,  shall  be  added  by  the 
collector  when  he  advertises  the  same  for  sale,  which  si  all  be- 
come a  charge  upon  ih;>  property  the  same  as  the  taxes  already 
levied. 

SKC.  f>s.  The  collector  shall  at  the  court  house  door,  on  the 
day  of  the  sale,  beginning  at  the  hour  often  o'clock  in  the  fore- 
noon, offer  for  sale,  separately,  each  tract  or  parcel  of  real 
estate  advertised  for  sale,  on  which  the  taxes  and  costs  have  not 
been  paid.  The  person  who  offers  to  pay  the  amount  of  taxes 
due  on  any  parcel  of  real  estate  for  the  smallest  portion  of  the 
same  shall  be  considered  the  highest  bidder,  and  shall  be  the 
purchaser,  and  when  such  person  shall  designate  the  portion  of 
any  tract  or  parcel  of  real  estate  for  which  he  will  pay  the  whole 
amount  of  taxes  assessed  against  the  same,  the  p  >rtion  thus  de- 


20 

signaled  shall  be  in  all  cases  considered  an  undivided  portion. 
The  collector  shall  continue  the  sale  from  day  to  day  as  long  a* 
there  are  bidders,  or  until  the  taxes  are  all  paid. 

SEC.  69.  The  person  purchasing  any  parcel  of  real  estate 
shall  forthwith  pay  to  the  collector  the  amount  of  taxes  and 
costs  charged  thereon,  and  on  failure  to  do  so,  the  same  shall  at 
once  again  be  offered  as  if  no  such  sale  had  been  made. 

SEC.  70.  Any  person  owning  or  claiming  real  estate  advertis- 
ed for  sale  as  aforesaid,  may  pay  to  the  county  collector,  at  any 
time  before  the  sale  thereof,  the  taxes  due  thereon  with  interest, 
cost  of  advertising,  and  all  the  costs  which  may  have  accrued 
up  to  the  time  of  such  payment. 

SEC.  71.  The  collector  shall  be  entitled  to  the  same  costs  on 
selling  real  estate  for  taxes,  as  is  allowed  by  law  for  sales  upon 
execution.  Where  more  than  one  tract  of  land  is  advertised  in 
the  same  notice  the  cost  thereof  shall  be  apportioned  to  the 
various  tracts  according  to  the  number. 

SEC.  72.  In  all  advertisements  for  the  sale  of  real  estate  for 
taxes,  and  in  entries  required  to  be  made  by  the  probate  clerk, 
collector  or  other  officer,  letters  and  figures  may  be  used  to  denote 
townships,  sections,  ranges,  parts  of  sections,  lots,  blocks,  date 
and  the  amount  of  tax,  interest  and  costs,  do  irregularity  or  in- 
formality in  the  advertisement  shall  affect  in  any  manner  the 
legality  of  the  sale,  or  *he  title  to  any  real  estate  conveyed  by 
the  collector's  deed  under  this  chapter,  but  in  all  cases  the  provi- 
sions of  this  chapter  shall  be  sufficient  notice  to  owners  of  the 
sale  of  their  property. 

SEC.  73.  The  county  clerk  shall  attend  all  sales  of  real  estate 
for  taxes  made  by  the  collector,  and  make  a  record  thereof 
in  a  book  to  be  kept  by  him  for  that  purpose,  therein  describ- 
ing the  several  pieces  of  real  estate  on  which  the  taxes  and  costs 
were  paid  by  the  purchaser,  as  they  are  described  in  the  list  or 
advertisement  on  files  in  his  office,  stating  in  separate  columns 
the  amount  as  obtained  from  the  collectors  tax  list,  of  each  kind 
of  tax,  interest  and  costs  for  each  tr:i.ct  or  lot,  how  much  and 
what  part  of  each  tract  or  lot  wassold,  to  whom  sold,  and  the 


21 

dnte  of  sale.      The  collector  shall  also  keep  a  book  of  sales  io 
which,  at  the  tiro«  of  sale,  he  shall  make  the  same  records. 

SEC.  74.  When  nil  the  parcels  of  real  estate  advertised  for 
sale  shall  have  been  ofterred,  and  a  portion  thereof  shall  remain 
unsold  for  want  of  bidders,  the  collector  shall  adjourn  the  sale  to 
sonic  day  not  exceeding  one  month  from  the  time  of  adjourn- 
ment, "and  also  by  keeping  a  notice  thereof  posted  at  the  oourfc 
house  door;  but  no  further  advertisement  shall  be  necessary. 
Further  adjournments,  if  necessary,  shall  be  made  from  time  to 
time,  not  exceeding  one  month,  and  the  sales  shall  be  thus  con- 
tinued until  the  next  regular  annual  sale,  or  until  all  the  taxes 
shall  have  been  paid. 

SEC.  75.  If  any  collector  or  deputy  shall  sell  or  assist  in  sell- 
ing any  real  estate,  knowing  the  same  to  be  not  subject  to  taxa- 
tion or  that  the  taxes  for  which  the  same  is  sold  have  been  paid, 
or  shall  knowingly  and  willfully  sell,  or  assist  in  selling,  any  real 
estate  for  taxes  to  defraud  the  owner  thereof,  or  shall  knowingly 
and  willfully  execute  a  deed  for  property  so  sold,  he  shall  b« 
liable  to  a  fine  of  not  less  than  one  thousand  nor  more  than  threa 
thousand  dollars,  or  to  imprisonment  not  exceeding  one  year  of 
to  both  tine  and  imprisonment,  and  to  pay  the  injured  party  all 
damages  sustained  by  any  such  wrongful  act,  and  all  such  sales 
shall  be  void. 

SEC.  76.  If  any  county  collector  or  clerk  shall  hereafter  be 
either  directly  or  indirectly,  concerned  in  the  purchase  of  any 
property  sold  for  the  payment  of  taxes,  he  shall  be  liable  to  a 
penalty  of  not  more  than  one  thousand  dollars,  to  be  recovered 
in  an  action  in  the  district  court,  brought  in  the  name  of  the 
county  against  such  collector  or  clerk  as  the  case  may  be,  and 
his  bondsmen;  and  all  such  sales  shall  be  void. 

SEC.  77.  If,  from  neglect  of  officers  to  make  returns,  or  from 
any  good  cause,  real  estate  cannot  be  duly  advertised  and  offer- 
ed for  sale  on  the  first  Monday  of  March,  the  collector  shall 
make  the  sale  on  the  first  Monday  of  the  next  succeeding  months 
in  which  it  can  be  made,  allowing  time  for  publication  as  pro- 
vided in  this  «o.t. 


22 

SEC.  78.  Omissions,  errors,  or  defects  in  form  in  any  assess- 
ment list  or  tax  roll,  when  it  can  be  ascertained  therefrom  what 
was  intended,  may  be  supplied  or  corrected  by  the  assessor  at 
any  time  before  the  return  of  the  assessment  roll  to  the  collector, 
or  by  the  collector  at  any  time  after  the  receipt  of  such  roll  by 
him.  When  any  omission,  error  or  defect  has  been  carried  into 
a  delinquent  tax  list,  or  any  error  appears  in  any  publication, 
the  list  or  publication  may  be  amended  by  the  collector  and  re- 
published  as  amended;  but  such  publication  must  be  made  in  the 
same  manner  as  the  original  publication  and  for  not  less  than  one 
week. 

SFC.  79.  The  collector  shall  make  out,  sign,  and  deliver  to 
the  purchaser  of  any  real  estate  sold  for  the  payment  of  taxes 
as  aforesaid,  a  certificate  of  sale  describing  the  property  on 
which  the  taxes  and  costs  were  paid  by  the  purchaser  as  the 
same  was  described  in  the  record  of  sales;  and  also  stating  how 
much,  and  what  part  of  each  tract  or  lot  was  sold,  and  the  total 
amount  of  all  taxes,  interest  and  costs  on  each  tract  or  lot,  &r 
which  the  same,  or  a  portion  thereof,  was  sold  as  described  in 
the  record  of  sales,  and  that  payment  has  been  made  thereon,  with 
columns  for  subsequent  taxes.  If  any  person  shall  become  the 
purchaser  of  more  than  one  parcel  of  property,  he  may  have  the 
whole  included  in  one  certificate,  but  each  parcel  shall  be  separa 
tely  described. 

feEC.  80.  The  certificate  of  sale  shall  be  assignable  by  endors- 
ment,  and  an  assignment  thereof,  when  entered  upon  the  record 
of  sales  in  the  office  of  the  probate  clerk,  shall  vest  in  the  as- 
signee, or  his  legal  representatives,  all  the  right  and  title  of  the 
original  purchaser. 

SEC.  81 .  Any  person  desiring  to  pay  any  subsequent  taxes  on 
any  real  estate  for  which  he  holds  a  collector's  certificate  of  sale, 
shall  produce  such  certificate  to  the  collector,  who  shall  endorse 
thereon  the  amount  of  such  subsequent  taxes,  and  the  date  of 
payment  thereof,  and  also  in  the  book  of  tax  sales  opposite  the 
record  of  such  sale.  He  shall  also  present  such  certificate  to  the 
probate  clerk  who  shall  enter  the  amount  of  such  tax  and  date 
or  payment  in  the  record  of  tax  sales  in  his  office. 


23 

SEC.  82.  Real  estate,  sold  under  the  provisions  of  this  act 
may  be  redeemed  by  the  owner,  his  agent,  assignee,  or  attorney, 
or  any  person  holding  a  lien  of  record  thereon,  at  any  time  be- 
fore the  execution  of  the  deed  to  the  purchaser,  his  heirs  or  as- 
signs, by  the  payment  to  the  collector  of  the  proper  county,  to 
be  by  him  held  subject  to  the  order  of  the  purchaser,  of  the 
amount  for  which  the  same  was  sold,  with  interest  thereon  at  the 
rate  of  three  per  cent  per  month,  together  with  the  amount  of 
all  taxes  accruing  on  such  real  estate  after  the  first  sale,  paid  by 
the  purchaser  and  endorsed  on  his  certificate  of  purchase,  with 
interest  on  the  same  at  the  rate  of  three  per  cent  per  month;  but 
if  such  subsequent  taxes  should  be  paid  before  the  time  when 
unpaid  taxes  for  that  year  would  become  delinquent,  interest 
shall  only  be  computed  from  the  time  of  their  delinquency. 

bkc.  b3.  The  collector  shall,  upon  the  application  of  any  par- 
ty to  redeem  any  real  property  sold  under  the  provisions  of  this 
act,  and  being  satisfied  that  such  party  has  a  right  to  redeem  the 
same,  and  upon  payment  of  the  proper  amount,  issue  to  such 
party  a  certificate  of  redemption,  describing  the  tract  redeemed 
as  in  the  certificate  of  sale,  and  giving  the  date  of  redemption, 
the  amount  paid  and  by  whom  redeemed,  and  he  shall  make  th 
proper  entries  in  the  books  of  his  office. 

SEC.  8-t.  Real  estate  of  minors  or  insane  persons,  or  any  inter- 
est they  may  have  in  any  real  estate  sold  for  taxes  may  be  re- 
deemed at  any  time  before  such  minor  becomes  of  age,  or  before 
such  disability  is  removed,  and  during  one  year  thereafter,  in  the 
manner  provided  in  this  chapter;  but  in  case  a  deed  has  been  is- 
sued to  the  purchaser  then  such  redemption  shall  be  made  by 
means  of  a  proper  proceeding  in  equity. 

SEC  85.  The  person  redeeming  any  real  estate  shall  present 
his  certificate  of  redemption  to  the  probate  clerk,  who  shall  en- 
ter the  redemption  in  the  proper  columns  in  the  record  of  tax 
sales  and  shall  endorse  the  date  of  such  entry  on  the  certificate, 
and  such  certificate  and  the  record  thereof  shall  be  prima  facu 
evidence  of  the  redemption  of  the  lands  therein  described. 

SEC. ^86.   The  collector  shall,  upon  demand  of  any  person  enti 
lied  to  redemption  money  in  his  hands,  pay  the  same  to   such 


24 

person  upon  his  surrendering  to  him  the  certificate  of  sale  of 
such  parcel  of  real  estate  as  has  been  redeemed.  If  only  a  por- 
tion of  the  real  estate  described  in  the  certificate  has  been  redeem- 
ed, the  treasurer  shall  endorse  on  such  certificate  the  portion  re- 
deemed, and  the  amount  of  money  paid  to  such  person,  and  shall 

take  a  receipt  therefor. 
•  ? 

SEC.  87.  At  any  time  after  the  expiration  of  the  term  of  three 
years  from  the  date  of  the  sale  of  any  real  estate  for  taxes  un- 
der the  provisions  of  this  chapter,  on  demand  of  the  purchaser, 
his  heirs  or  assigns,  and  on  presentation  of  the  certificate  of  sale, 
the  collector  then  in  office  shall  make  out  a  deed  for  each  lot  or 
parcel  of  real  estate  sold  and  remaining  unredeemed,  and  deliv- 
er the  same  to  the  purcha-  er,  his  heirs  or  assigns.  Whenever 
any  certificate  given  by  the  collector  for  real  estate  sold  for  taxes, 
shall  be  lost  or  wrongfully  withheld  from  the  owner,  the  board  of 
county  commissioners  may  receive  evidence  of  such  loss  or  de- 
tention, and  on  satisfactory  proof  of  the  fact,  may  cause  a  deed 
as  aforesaid  to  be  executed  to  such  person  as  may  appear  by  them 
rightfully  entitled  thereto. 

SEC.  88;  The  deed  shall  be  signed  by  the  collector  in  his  offi- 
cial capacity,  and  attested  by  his  official  or  private  seal,  and 
acknowledged  by  him  before  some  competent  officer,  and  when 
substantially  thus  executed  and  recorded  in  the  proper  register 
of  conveyances,  shall  vest  in  the  purchaser  all  the  right,  title,  in- 
terest and  estate  of  the  former  owner  in  and  to  the  land  conveyed, 
and  also  all  the  right,  title,  interest  and  claim  of  the  Territory 
and  county  thereto,  and  shall  be  prima  facie  evidence  in  all 
courts  in  the  Territory,  in  all  controversies  and  suits  in  relation 
to  the  rights  of  the  purchaser,  his  heirs  or  assigns,  to  the  land 
thereby  conveyed,  of  the  following  facts: 

1st.  That  the  real  estate  conveyed  was  sucject  to  taxation  for 

the  year  or  years  stated  in  the  deed. 

jp 

2d.  That  the  taxes  were  not  paid  at  any  time  before  the  sale 
8d.  That  the  real  estate  conveyed  had  not  been  redeemed  from 
the  sale  at  the  date  of  the  deed. 

4th.  That  the  property  had  been  listed    and   assessed  at  the 


25 

time  and  in  the  manner  required  by  law. 

5th.  That  the  taxes  were  levied  according  to  law. 

6th.  That  the  property  was  advertised  for  sale  in  the  manner 
and  for  the  time  required  by  law. 

7th.  That  the  property  was  sold  for  taxes  as  stated  in  the 
deed. 

8th.  That  the  grantee  named  in  the  deed  was  the  purchaser, 
or  the  heir  at  law,  or  the  assignee  of  the  purchaser. 

9th.  That  the  sale  was  conducted  in  the  manner  required  by 
law. 

SEC.  89.  When  any  tax  deed  is  filed  for  record,  the  recorder, 
shall  also  enter  the  name  of  the  grantee  in  the  proper  column  of 
his  record  of  land  sold  for  taxes. 

SEC.  90.  Tn  cases  when  real  estate  is  mortgaged,  if  the  mort- 
gagor fails  or  neglects  to  pay  the  taxes  due  thereon  the  mort- 
gagee may  pay  such  taxes  or  redeem  such  real  estate  if  sold  for 
taxes,  on  payment  of  any  such  mortgage,  or  in  the  action  to  en- 
force the  same,  the  mortgagee  may  demand  the  taxes  so  paid, 
with  interest  thereon  at  the  rate  of  twenty-five  per  cent,  per 
annum,  or  include  the  same  in  any  judgment  rendered  on  the 
mortgage;  and  any  taxes  so  paid  by  the  mortgagee  shall  be  3 
fien  on  such  land  so  mortgaged  until  the  same  shall  be  paid. 

oEc.  91.  Every  person  being  seized  or  having  the  care  of 
real  estate,  as  trustee,  executor,  administrator,  guardian,  agent 
or  attorney,  having  funds  in  his  hands  apolicable  to  such  pur- 
pose, who  shall  fail,  neglect  or  refuse  either  to  list  or  pay  the 
taxes  on  such  real  estate  shall  be  liable  in  an  action  to  the  bene- 
ficiary, devisse,  principal  or  ward  as  the  case  may  be,  for  any 
damage  such  last  mentioned  persons  may  have  sustained  by 
reason  of  such  failure,  refusal  or  neglect. 

SEC.  92.  It  shall  be  the  duty  of  the  collector  to  make  a  settle- 
ment semi-annually  with  the  board  of  county  commissioners,  a* 
their  first  meeting  in  January  and  July;  and  he  shall  at  such 
times  furnish  to  the  board  an  itemized  report  of  the  transactions 
of  his  office  for  the  previous  period  of  six  months.  He  shall 
also  make  to  the  board  a  detailed  statement  of  all  the  double  or 


26 

improper  assessments  and  of  the  uncollectable  taxes,  setting  forth 
the  facts,  and  verified  by  his  affidavit;  and  the  county  commis- 
sioners shall  at  such  meetings,  or  as  soon  thereafter  as  possible, 
pass  up.m  such  accounts  allowing  or  rejecting   the  same  and 
enter  an  order  of  record  accordingly. 

SEC.  93  Immediately  after  such  settlements  are  made,  the 
•Jerk  shall  make  out  a  statement  showing  the  exact  condition  of 
i'he  territorial  revenue  in  his  county,  the  balance  due  the  Terri- 
tory, and  all  credits  due  the  county  by  reason  of  erroneous  as- 
sessments, or  uncollectable  taxes  or  amounts  refunded  to  pur- 
chasers of  real  estate  erroneously  sold.  Such  statement  shall 
be  authenticated  by  the  signature  of  the  clerk  and  a  majority  of 
the  board  of  county  commissioners,  and  the  seal  of  said  board, 
or  clerk,  and  it  shall  be  made  in  duplicate,  one  copy  of  which  the 
clerk  shall  preserve  in  his  office,  and  the  other  he  shall  at  once 
transmit  to  the  territorial  auditor. 

J^EC.  94.  Credit  shall  be  given  to  the  collector  by  the  county 
clerk  for  all  amounts  allowed  the  collector  at  the  semi-annual 
settlements  on  account  of  erroneous  assessments  and  uncollect- 
able  taxes,  and  the  collector  may  take  credit  therefor  on  his 
books. 

SEC.  95.  When  a  county  collector  goes  out  of  office,  he  shall 
make  a  full  and  complete  settlement  with  the  board  of  county 
commissioners,  and  deliver  up  in  the  presence  of  th^e  probate 
clerk,  all  books,  papers,  money  and  all  other  property  apper- 
taining to  the  office,  to  his  successor,  taking  his  receipt  therefor. 
The  board  of  county  commissioners  shall  make  a  statement — so 
far  as  territorial  revenue  is  concerned — to  the  territorial  auditor, 
showing  all  charges  for  whatsoever  purposes,  which  have  been 
created  agaiust  the  collector  during  his  term  of  office,  and  all 
credits  that  have  been  made,  and  other  unfinished  business 
charged  over  to  his  successor,  and  the  amount  of  money  paid 
over  to  his  successor,  showing  to  what  year  and  to  what  accounts 
the  amount  so  paid  over  belongs.  They  shall  also  see  that  the 
books  of  the  collector  are  correctly  balanced  before  passing  into 
|  the  possession  of  the  collector  elect. 


27 

Stfc.  96.  License  taxes,  one-half  of  which  shall  be  for  Terri- 
torial, and  one-half  for  county  purposes,  shall  be  imposed  for 
each  year  as  follows  : 

1.  All  persons  who  shall  sell  or  offer  for  sale  spirituous  or  malt 
liquors,  or  wines,  in  quantities  of  more  than  five  gallons  at  the 
game  time  to  the  same  person,  shall  be  considered  a  wholesale 
liquor  dealer,  and  shall  pay  one  hundred  dollars . 

2.  All  persons  who  sell  or  offer  for  sale  any  spirituous  or  malt 
liquors  or  wines,  in  quantities  of  five  gallons  or  less  at  the  same 

time  to  the  same  person,  shall  be  considered  a  retail  liquor  dealer, 
MI  id  shall  pny  forty  dollars. 

3.  All  persons  who  make  for  sale  fermented  liquors  of  any 
name  or  description,  from  malt  wholly  or  in  part,  or  from  any 
substitute  therefor,  shall  be  considered  brewers  and  shall  pay 
sixty  dollars. 

4.  All  persons  who  make  for  sale  spirituous  liquors  by  distilla- 
tion, shall   be  considered  distillers,   and  shall  pay  two  hundred 
dollars . 

5.  All  persons  whose  business  is  to  trade  or  receive  by  way  of 
pledge  or  pawn  any  kind  of  personal  property  as   security  for 
the  payrn  ent  of  money  lent,  shall  be  considered  pawnbrokers, 
and  shall  pay  fifty  dollars. 

6.  Keepers  of  hotels  or  inns,  where  food  or  lodgings  are  pro- 
vided for  travelers  for  pay,    and  where  receipts  shall  exceed 
eight  hundred  dollars  per  year,  shall  pay  forty  dollars. 

7.  All  persons   who   allow  in  their  houses  or  upon  premises 
under  their  control,   any   dance  or  fandango,  kept  or  held  for 
profit,  or  where  or  in  connection  with  which  liquors  of  any  kind 
are  sold  shall  pay  ten   dollars  for  each  day  or  night  on  which 
such  dance  or  fandango  is  kept  or  held. 

8.  Peddlers  traveling  on  foot  or  with  one  animal  shall  pay  ten 
dollars  ;    peddlers  traveling  with  two  animals  shall  pay  fifteen 
dollars ;  peddlers  traveling   with  more  than  two  animals  shall 
pay  twenty  dollars  ;  persons  who  peddle  liquors  shall  pay  sixty 
dollars  additional.    Provided,  that  peddlers  who  take  out  license 


28 

in  one  county  in  the  Territory  shall  not  be  required  to  pay  any 
further  license  tax  in  any  other  county  during  the  period  for 
which  such  license  is  issued. 

9.  Dealers  in    merchandise,  other  than  liquors,  -whose  annual 
sales  exceed  two  thousand  dollars  and  do   not  exceed  twenty 
thousand  dollars,  shall  be  considered  retail  dealers  and  shall  pay 

twenty  dollars. 

10.  Dealers  in  merchandise  other  than  liquors,  whose  annual 
sales  exceed  twenty  thousand  dollars  shall  be  considered  whole- 
sale dealers,  and  shall  pay  one  hundred  and  fifty  dollars. 

11.  But  nothing  in  this  chapter  shall  be  construed  to  impose  a 
license  tax  upon  any  person  for  the  manufacture  or  sale  of  any 
kind  of  liquors  made  from  grapes  or  other  fruit  grown  within 
this  Territory,  where  such  liquors  are  sold  a   the  place  of  manu- 
facture. 

SEC.  97.  Any  person  desiring  to  engage  in  or  carry  on  any 
business  or  occupation  for  which  a  license  is  required  by  law, 
should  file  in  the  office  of  the  assessor  of  the  county  in  which  the 
same  is  to  be  carried  on,  an  application,  setting  forth  the  name 
and  residence  of  the  applicant,  and  of  all  the  partners  of  a  firm, 
the  nature  of  the  business,  and  the  place  where  it  is  to  be  carried 
on,  the  date  of  commencement  thereof,  and  the  time  for  whir-h 
license  is  desired. 

SEC.  98.  On  the  first  Monday  in  May  of  each  year,  and 
quarterly  thereafter,  the  assessor  shall  make  out  a  list  of  all  per. 
sons  liable  to  pay  license  in  his  county,  s-hcwing  the  naire  rnd 
residence  of  such  persons,  character  and  place  of  business,  date 
of  commencement,  and  duration  thereof,  and  amount  due.  Such 
list  may  be  rendered  from  the  applications,  or  frcm  any  other 
information  which  the  Assessor  may  obtain,  and  it  shall  be  returned 
by  him  to  the  county  clerk,  in  triplicate,  verified  by  the  assessor 
in  like  manner  as  the  lists  of  property  taxes.  The  clerk  shall 
endorse  on  such  list  in  the  name  of  the  county  commissioners, 
under  his  hand  and  the  seal  of  the  board,  an  order  for  the  collec- 
tion of  the  license  taxes  therein  mentioned,  and  shall  deliver  the 
to  the  collector.  Such  list  slu;ll  l^e  full  authority  fc:  the 


29 

collector  to  collect  such  license  taxes,  and  the  like  proceedings 
shall  thereupon  be  had  as  to  changing,  abating,  reducing,  col- 
lecting, paying  over  and  accounting  for  such  license  taxes  as  are 
provided  for  by  law  in  regard  to  property  taxesi  One  copy  of 
such  list  shall  be  filed  by  the  clerk  in  his  office,  and  one  trans- 
mitted to  the  Territorial  auditor. 

SEC.  99.  Whenever  an  application  for  license  is  filed,  or  an 
assessment  therefor  is  made  by  the  assessor,  it  shall  be  the  duty 
of  the  assessor  to  report  the  same  to  the  county  clerk,  who  shall 
thereupon  at  once  issue  over  his  hand  and  the  seal  of  the  board  of 
commssioners^  a  li cerise  setting  forth  the  name  and  the  residence 
of  the  person  to  whom,  and  the  kind  of  business  and  time  for 
which  it  is  issued,  and  the  place  where  the  business  is  to  be  car- 
ried on,  the  amount  of  the  licenses,  and  a  blank  for  date  of  pay- 
ment Such  license  shall  then  be  delivered  to  the  collector,  who 
shall  collect  the  amount  due  thereon,  and  deliver  the  license  to 
the  person  to  whom  it  is  issued. 

SEC.  100.  Licenses  may  be  issued  for  any  period  not  less  than 
three  months,  at  the  rate  per  annum  provided  by  law. 

SEC,  101.  If  the  license  tax  be  not  paid  within  twenty  days  after 
the  demand  therefor  by  the  collector,  a  penalty  of  fifty  per  cent, 
shall  be  added  thereto,  and  collected  as  a  part  of  the  tax.     Such 
demand  may  be  made  in  person,  or  by  notice  mailed  to  the  per- 
son liable  at  the  place  where  his  business  is  carried  on. 

SEC.  102.  The  license  tax  imposed  by  law  shall  not  be  a  lien 
upon  real  estate,  but  the  collector  may  distrain  and  sell  personal 
property  therefor  in  the  manner  hereinbefore  provided  in  relatioD 
to  property  taxes. 

The  license  tax  for  dances  and  fandangos,  may  be  summarily 
assessed  and  collected  by  the  collector  or  his  deputy,  and  he 
shall  have  power  to  close  such  dance  or  fandango  until  the  tax 
be  paid,  and  his  receipt  therefor  shall  be  equivalent  to  the  license 
hereinbefore  provided. 

SEC.  103.  Whenever  in  his  judgment  it  may  be  proper,  the 
attorney  general,  district  or  county  attorney  shall  bring  suit  at 
law  for  the  recovery  of  taxes  which  may  be  due  from  any  per- 


30 

son,  or  upon  any  property.  Such  suit  shall  be  in  the  name  of 
the  Territory,  and  shall  be  against  the  portion  assessed,  except 
where  the  assessment  is  against  unknown  owners,  in  which  case 
the  suit  shall  be  aga&st  the  property  which  is  liable  for  the  tax. 
If  the  tax  be  a  lien  upon  any  real  estate  the  fact  shall  be  stated 
in  the  declaration,  together  with  a  description  of  such  real  estate. 
The  suit  shall  be  for  the  full  amount  of  Territorial,  county, 
school,  or  license  taxes,  then  due  and  unpaid,  whether  by  reason 
of  one  or  more  than  one  assessment.  The  judgment  in  such  case, 
if  in  favor  of  the  Territory,  shall  in  addition  to  other  ordinary 
requisites,  contain, a  description  of  the  real  estate,  if  any,  upon 
which  such  taxes  is  a  lien,  and  shall  itself  be  a  lien  thereon,  and 
shall  contain  an  order  for  the  sale  t  ereof.  The  order  rf  She 
shall  likewise  contain  a  description  of  such  real  estate,  and  shall 
be  directed  to  the  sheriff  of  the  county  wherein  such  real  estate 
is  situate,  who  shall  proceed  to  levy  upon  and  sell  the  same  in 
the  manner  provided  by  law  for  the  sale  of  real  estate  upoe 
execution.  Provided,  that  in  such  cases  no  appraisement  shall 
be  required.  The  judgment  rendered  in  such  suit  shall  also 
have  the  effect  of  a  general  judgment  against  the  person. 

When  suit  is  brought  under  this  section  against  real  estate,  the 
process  shall  be  served  upon  any  person  residing  upon  or  exer- 
cising authority  over  the  premises,  if  any  there  be,  and  by  pub- 
lication as  now  required  by  law  in  the  case  of  non-resident  de- 
fendants, and  such  service  shall  bind  all  persons  having  interest 
in  such  real  estate. 

SEC.  104.  The  assessor  shall  receive  the  following  commis- 
sions and  fees:  On  the  amount  of  the  taxes  and  licenses  asses- 
sed, and  approved  by  the  county  commissioners,  five  por  centum 
to  be  paid  as  soon  as  the  tax  lists  delivered  to  the  collector  for 
collection,  one  half  by  the  Territory  and  one  half  by  the  county. 
But  there  shall  be  deducted  from  his  subsequent  commissions, 
or  from  any  monies  that  may  be  due  him  from  the  Territory  or 
county,  or  collected  in  an  action  upon  his  official  bond,  the 
amount  of  such  commission  upon  all  assessments  found  by  the 
county  commissioners  to  have  been  erroneously  made. 

SEC.  105..  The  collector  shall  receive,  in  addition  to  the  salary 


31 

and  fees  otherwise  provided  by  law,  the  following  commission? 
nnd  fees. 

Five  per  centum  upon  all  property  and  poll  taxes,  and  ten  per 
centum  upon  all  license  taxes  collected  by  him,  which  he  m;  y 
deduct  from  his  collections,  and  take  credit  for  on  the  firnt  of 
each  month.  For  each  certificate  of  sale  or  redemption,  one 
dollar;  for  each  tax  deed  two  dollars,  to  be  paid  by  the  person 
receiving  the  same. 

SEC.  106.  The  clerk  shall  receive  for  each  certificate  of  safe 
or  redemption  entered  titty  cents  ;  for  each  license  issued,  filty 
cents. 

SEC.  107.  The  sheriff  of  each  county  shall  be  ex-officio  collector 
of  taxes  and  licenses,  and  whenever  the  word  "collector"  is  used 
in  this  revision  it  shall  be  held  to  mean  the  sheriff  in  hib  capacity 
as  such  collector. 

SEC.  108.  Whenever  the  word  clerk  occurs  in  this  chapter  it 
shall  be  held  to  mean  the  county  clerk  acting  as  such  or  as  clerk 
of  the  board  of  county  commissioners  as  the  sense  may  re- 
quire. 

SEC.  10f.  The  books,  records,  lists,  and  rolls  of  the  assessor, 
clerk  or  collector  or  a  certified  copy  thereof,  shall  be  prima  fad* 
evidence  of  the  facts  therein  stated  with  reference  to  the  assess- 
ment or  levy  of  taxes,  or  the  sale  of  property  therefor,  in  all 
judicial  proceedings  in  all  the  courts  of  this  Territory. 

SEC.  110.  Any  officer  who  shall  willfully  neglect  or  refuse  to 
perform  any  of  the  duties  imposed  upon  him  by  the  provision* 
of  this  chapter  at  the  time  and  in  the  manner  required  by  this 
chapter  shall  be  punished  by  a  fine  not  exceeding  one  thousand 
dollars,  or  by  imprisonment  not  exceeding  one  year,  or  both  such 
fine  and  imprisouinent,  at  the  discretion  of  the  court. 

SEH.  1 11.  Whenever  any  county  collector  shall  fail  to  pay 
into  the  county  or  territorial  treasury  any  moneys  in  his  hands 
due  the  county  or  territory,  respectively,  at  the  time  prescribed  by 
law,  and  such  default  continue  for  thirty  days  after  the  time  so 
prescribed,  he  shall  in  addition  to  other  penalties,  forfeit  his  of- 


32 

fice,  and  be  deemed  a  public  defaulter;  and  the  county  commis- 
sioners immediately  upon  (he  receipt  of  a  certificate  of  such  do- 
fault  under  the  hand  and  seal  of  the  clerk  or  territorial  auditor, 
shall  declare  the  office  of  such  officer  vacant  and  fill  such  vacancy 
by  appointment,  and  such  officer  shall  not  again  be  eligible  to 
that  office. 

SEC.  112.  When  any  fact,  matter,  or  thing  is  required  by  this 
chapter  to  be  verified  by  oath  or  affirmation,  any  assessor,  coun- 
ty collector,  or  clerk  or  the  deputy  of  either  may  administer  the 
same. 

SEC.  113.  A  poll  tax  of  one  dollar  shall  be  assessed  against 
every  able  bodied  male  inhabitant  of  this  Territory  over  the  age 
of  twenty-one  years,  whether  a  citizen  of  the  United  States  or  an 
alien,  and  collected  in  the  same  manner  as  other  taxes. 

SEC.  114.  Blank  forms  for  all  the  lists,  rolls,  statements,  ac- 
counts, rpcords  and  books  req  uired  by  this  chapter  to  be  made 
out  or  kept,  shall  be  prepared  by  the  territorial  auditor,  and  fur- 
nished to  the  assessor,  clerk,  and  collector  of  each  county,  and 
the  expense  thereof  shall  be  borne  equally  by  the  territory  and 
county. 

SEC.  115.  It  shall  be  the  duty  of  the  territorial  auditor,  to 
have  this  chapter  printed  in  pamphlet  form,  at  the  expense  of  the 
Territory  and  distributed  to  the  officers  of  each  county. 

SEC.  lift.  All  lands  in  this  Territory,  owned  or  claimed  by  any 
person  or  persons,  or  corporation,  except  lands  belonging  to  the 
United  States  or  this  Territory,  shall  be  assessed  at  a  valuation. 

SEC.  117.  Nothing  in  this  chapter  shall  interfere  w'th,  or  af- 
fect any  proceedings  already  commenced  under  existing  laws, 
nor  any  rights  heretofore  acquired,  nor  exemptions  declared 
under  and  by  virtue  of  other  acts,  but  all  proceeding*  for  any 
collection  of  taxes  already  assessed  shall  be  had  according  to  the 
methods  now  in  force  therefor. 


33 

SEC.  118.  That  the  provisions  of  this  act  shall  be  in  full  force 
and  effect  from  and  after  its  passage  and  that  all  laws,  and  parts 
of  laws  in  conflict  herewith  are  hereby  repealed,  and  that  all 
laws  and  parts  of  laws  heretofore  in  force  regarding  the  raising 
of  revenue  from  taxation  or  from  licenses,  are  by  this  act  hereby 
repealed. 

PEDRO  SANCHEZ, 

Speaker. 
SEVERO  BACA, 

Presidente  del  Consejo 
Approved  March  1st.  1882. 

LIONEL  A.  SHELDON, 

Governor  of  New  Mexico. 

[Endorsed.] 
Filed  in  Secretary's  Office,  March  1st.   1882. 

W.  G.  RITCH, 

Sec'y.  N.  M. 

SECRETARY'S  OFFICE,      ) 
Territory  of  New  Mexico,  j 

I,  W.  G.  Ritch,  Secretary  of  the  Territory  of  New  Mexico,  do 
hereby  certify  that  I  have  compared  the  foregoing  transcript  of 
An  Act  entitled  uAn  Act  defining  a  system  of  Revenue"  ap- 
proved March  1st,  1882,  with  the  enrolled  original  thereof  and 
that  the  same  is  a  true  and  correct  copy  of  the  same. 

Witness  my  hand  and  official  seal,  this 
[L.S.]  6th  day  of  March,  A.  D.  1882. 

W.  G.  RITCH, 
Secretary. 


